26 CFR § 56.6001-1 - Notice or regulations requiring records, statements, and special returns.

---
identifier: "/us/cfr/t26/s56.6001-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 56.6001-1 - Notice or regulations requiring records, statements, and special returns."
title_number: 26
title_name: "Internal Revenue"
section_number: "56.6001-1"
section_name: "Notice or regulations requiring records, statements, and special returns."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "56"
part_name: "PUBLIC CHARITY EXCISE TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 8308, 55 FR 35598, Aug. 31, 1990, unless otherwise noted."
cfr_part: "56"
---


# 56.6001-1 Notice or regulations requiring records, statements, and special returns.

(a) *In general.* The provisions of § 53.6001-1 shall apply to any person subject to tax under chapter 41, subtitle D, of the Code, by treating each reference to chapter 42 in § 53.6001-1 as a reference to chapter 41.

(b) *Cross references.* See § 56.4911-6 for general information on records of lobbying expenditures. See §§ 56.4911-9(d) and 56.4911-10(f) for information that members of an affiliated group and a limited affiliated group, respectively, are to provide to other members of the group and to the Internal Revenue Service.